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Publication - Corporate report

Scottish Budget 2023 to 2024: spring budget revision

Published
1 February 2024
From
Chief Financial Officer
Directorate
Financial Management Directorate, +1 more … Budget and Public Spending Directorate
Part of
Scottish Budget
ISBN
9781835219409

Supporting document to the Budget (Scotland) Act 2023 Amendment Regulations 2023. Provides details of Level 2 and 3 budgets.

View supporting documents Supporting documents

Summary Tables

Table 1.1 Changes sought in Spring Budget Revision (TME)
Scottish Government Portfolios Resources other than Accruing Resources as shown in the Budget Act Change Proposed Revised Budget
£m £m £m
NHS Recovery, Health and Social Care 18,303.3 770.4 19,073.7
Social Justice 6,662.6 11.9 6,674.5
Wellbeing Economy, Fair Work and Energy 1,390.8 (66.8) 1,324.0
Education and Skills 4,731.4 442.9 5,174.3
Justice 3,220.3 147.2 3,367.5
Transport, Net Zero and Just Transition 4,307.8 (239.2) 4,068.7
Rural Affairs, Land Reform and Islands 1,173.4 (27.1) 1,146.3
Constitution, External Affairs and Culture 271.6 0.9 272.5
Deputy First Minister and Finance 12,604.9 341.5 12,946.4
Crown Office and Procurator Fiscal Service 198.7 10.8 209.5
Total Scottish Government (Consolidated) 52,864.8 1,392.5 54,257.3
Scottish Housing Regulator 6.6 (1.2) 5.4
National Records of Scotland 33.3 (0.8) 32.5
Office of the Scottish Charity Regulator 3.3 0.0 3.3
Scottish Courts and Tribunals Service 174.1 23.4 197.5
Scottish Fiscal Commission 2.4 0.1 2.5
Revenue Scotland 8.2 0.2 8.4
Registers of Scotland 11.2 (0.1) 11.1
Environmental Standards Scotland 2.9 0.6 3.6
Food Standards Scotland 23.0 0.2 23.2
Consumer Scotland 2.4 0.0 2.4
Scottish Teachers’ and NHS Pension Schemes 6,921.0 (3,160.2) 3,760.8
Total Scottish Administration 60,053.2 (1,745.2) 58,308.0
Direct Funded Bodies
Scottish Parliament Corporate Body 134.2 (1.3) 132.9
Audit Scotland 18.5 0.0 18.5
Total Scottish Budget 60,205.9 (1,746.5) 58,459.4
Table 1.2 – Summary of Changes by Type
Scottish Government Portfolios Resources other than Accruing Resources as shown in Budget Act Changes Proposed Revised Budget
Funding Changes Technical Changes Net Whitehall transfers Net Transfers within Scottish Block
£m £m £m £m £m £m
NHS Recovery, Health and Social Care 18,303.3 750.8 (29.1) 87.5 (38.8) 19,073.7
Social Justice 6,662.6 73.3 (21.0) 9.2 (49.6) 6,674.5
Wellbeing Economy, Fair Work and Energy 1,390.8 (110.3) 0.0 16.0 27.5 1,324.0
Education and Skills 4,731.4 (98.8) 734.9 0.0 (193.1) 5,174.4
Justice 3,220.3 136.7 18.8 0.0 (8.3) 3,367.5
Transport, Net Zero and Just Transition 4,307.8 (217.9) 2.4 0.0 (23.7) 4,068.7
Rural Affairs, Land Reform and Islands 1,173.4 (27.6) 1.4 0.0 (0.9) 1,146.3
Constitution, External Affairs and Culture 271.6 7.5 0.0 0.0 (6.6) 272.5
Deputy First Minister and Finance 12,604.9 29.8 1.0 30.0 280.7 12,946.4
Crown Office and Procurator Fiscal Service 198.7 13.3 (2.6) 0.0 0.1 209.5
Scottish Government 52,864.8 556.7 705.7 142.8 (12.7) 54,257.3
Scottish Housing Regulator 6.6 (0.4) (0.8) 0.0 0.0 5.4
National Records of Scotland 33.3 (0.5) (0.3) 0.0 0.0 32.5
Office of the Scottish Charity Regulator 3.3 0.0 0.0 0.0 0.0 3.3
Scottish Courts and Tribunals Service 174.1 8.9 0.2 1.6 12.7 197.5
Scottish Fiscal Commission 2.4 0.0 0.1 0.0 0.0 2.5
Revenue Scotland 8.2 0.2 0.0 0.0 0.0 8.4
Registers of Scotland 11.2 0.0 (0.1) 0.0 0.0 11.1
Environmental Standards Scotland 2.9 (0.2) 0.8 0.0 0.0 3.6
Food Standards Scotland 23.0 0.0 0.2 0.0 0.0 23.2
Consumer Scotland 2.4 0.0 0.0 0.0 0.0 2.4
Scottish Teachers’ and NHS Pension Schemes 6,921.0 0.0 (3,160.2) 0.0 0.0 3,760.8
Scottish Administration 60,053.2 564.7 (2,454.3) 144.4 0.0 58,308.0
Direct-Funded Bodies
Scottish Parliamentary Corporate Body 134.2 0.1 (1.4) 0.0 0.0 132.9
Audit Scotland 18.5 0.0 0.0 0.0 0.0 18.5
Total Scottish Budget 60,205.9 564.8 (2,455.7) 144.4 0.0 58,459.4

* may not sum due to roundings

The Consolidated Accounts of the Scottish Government for 2023-24 will report the annual outturn against the revised position as analysed over the following expenditure aggregates:

Table 1.3 Revised Budgets - Consolidated Accounts
Scottish Government – Portfolios Within Expenditure Limit Within UK Funded AME Other Expenditure Total Budget
£m £m £m £m
NHS Recovery, Health and Social Care 18,899.7 104.9 69.1 19,073.7
Social Justice 6,692.2 (17.7) 0.0 6,674.5
Wellbeing Economy, Fair Work and Energy 1,324.0 0.0 0.0 1,324.0
Education and Skills 4,332.1 842.2 0.0 5,174.3
Justice 3,350.1 20.7 (3.3) 3,367.5
Transport, Net Zero and Just Transition 3,961.1 3.0 104.6 4,068.7
Rural Affairs, Land Reform and Islands 1,144.9 1.4 0.1 1,146.3
Constitution, External Affairs and Culture 272.4 0.1 0.0 272.4
Deputy First Minister and Finance 9,899.2 3,047.2 0.0 12,946.4
Crown Office and Procurator Fiscal Service 213.1 (3.6) 0.0 209.5
Consolidated Accounts 50,088.8 3,998.0 170.5 54,257.3

The details of expenditure for the bodies shown in the table below are included in their own individual accounts:

Table 1.4 Revised Budgets – Other Bodies Not Included in the Consolidated Accounts
Other Bodies Within Expenditure Limit Within UK Funded AME Other Expenditure Total Budget
£m £m £m £m
Scottish Housing Regulator 5.4 0.0 0.0 5.4
National Records of Scotland 32.6 0.0 0.0 32.6
Office of the Scottish Charity Regulator 3.3 0.0 0.0 3.3
Scottish Courts and Tribunals Service 195.2 2.3 0.0 197.5
Scottish Fiscal Commission 2.5 0.0 0.0 2.5
Revenue Scotland 8.4 0.0 0.0 8.4
Registers of Scotland 10.7 0.4 0.0 11.2
Environmental Standards Scotland 3.6 0.0 0.0 3.6
Food Standards Scotland 22.8 0.4 0.0 23.2
Consumer Scotland 2.4 0.0 0.0 2.4
Scottish Teachers’ and NHS Pension Schemes 0.0 3,760.8 0.0 3,760.8
Scottish Parliamentary Corporate Body 131.8 1.1 0.0 132.9
Audit Scotland 18.5 0.0 0.0 18.5
Total Other Bodies 437.1 3,765.1 0.0 4,202.1
Table 1.5 Revised Overall Cash Authorisation (Total Funding Requirement)
Budget Act Change Proposed Revised Cash authorisation
£m £m £m
Scottish Administration 52,300.9 306.5 52,607.4
Scottish Parliamentary Corporate Body 117.6 0.1 117.7
Audit Scotland 17.4 (6.2) 11.2
Total Cash Authorisation 52,435.9 300.3 52,736.2
Table 1.6 Reconciliation of Revised Budget to Cash Authorisation
Revised Budget Adjustments for Non-Cash Items Cash Authorisation
Depreciation Other
Scottish Government – Core 54,047.8 (1,190.5) (573.5) 52,283.8
Crown Office and Procurator Fiscal Service 209.5 (9.4) 3.0 203.2
Scottish Housing Regulator 5.4 (0.2) 0.0 5.2
National Records of Scotland 32.6 (2.5) 0.0 30.1
Office of the Scottish Charity Regulator 3.3 0.0 0.0 3.3
Scottish Courts & Tribunals Service 197.5 (33.5) (0.3) 163.6
Scottish Fiscal Commission 2.5 (0.1) 0.0 2.4
Revenue Scotland 8.4 (0.6) 0.0 7.8
Registers of Scotland 11.2 (4.5) (0.5) 6.2
Environmental Standards Scotland 3.6 0.0 (0.8) 2.8
Food Standards Scotland 23.2 (0.8) (0.4) 22.0
Consumer Scotland 2.4 0.0 0.0 2.4
Scottish Teachers’ and NHS Pensions 3,760.8 0.0 (3,886.1) (125.3)
Scottish Administration 58,308.1 (1,242.1) (4,458.6) 52,607.4
Scottish Parliamentary Corporate Body 132.9 (14.0) (1.2) 117.7
Audit Scotland 18.5 (1.1) (6.3) 11.2
Total Cash Authorisation 58,459.4 (1,257.2) (4,466.0) 52,736.2
Table 1.7 a: Funding Reconciliation – Discretionary Funding
Scottish Government Discretionary Funding 2023-24 ABR position Confirmed changes Position following SBR
Fiscal Resource 42,268.6 840.6 43,109.2
Non-Domestic Rates 3,047.0 0.0 3,047.0
Capital 5,989.9 -33.2 5,956.7
Financial Transactions 424.6 -29.2 395.4
Total Discretionary Fiscal Budget 51,730.1 778.2 52,508.3
Table 1.7 b: Funding Reconciliation – Non-Discretionary Funding
Scottish Government Non-Discretionary Funding 2023-24 ABR position Confirmed changes Position following SBR
Non-Cash Resource Budget 1,015.0 504.0 1,519.0
UK Fund Annually Management Expenditure and Other Technical Changes 7,632.0 (2,626.0) 5,006.0
Total Non-Discretionary Budget 8,647.0 (2,122.0) 6,525.0
Table 1.7 c: Funding movements - Resource
Fiscal Resource (£m) Funding Position at ABR Confirmed changes (SBR) Funding position at SBR
Barnett 36,117.5 543.1 36,660.6
Ringfenced Funding (HMT) 714.7 0.0 714.7
Total UK Settlement (A) 36,832.2 543.1 37,375.3
Social Security Block Grant Adjustment (B) 4,360.4 44.5 4,404.9
Block Grant Adjustment for Taxes and Non-Tax Income -16,130.9 1.4 -16,129.5
Scottish Income Tax 15,810.0 0.0 15,810.0
Land and Buildings Transaction Tax 773.2 24.5 797.7
Scottish Landfill Tax 79.4 -5.2 74.2
Non-Tax Income 25.0 0.0 25.0
Net Budget Adjustment for Taxes and Non-Tax Income (C) 556.7 20.7 577.4
Reconciliations 45.6 0.0 45.6
Resource Borrowing 41.3 0.0 41.3
Resource Borrowing Costs -113.9 0.0 -113.9
Capital Borrowing Costs -102.8 0.0 -102.8
Scotwind 310.0 0.0 310.0
Scotland Reserve 180.6 70.2 250.8
Migrant Surcharge 120.0 40.7 160.7
KLTR 5.0 -5.0 0.0
Other 20.2 -5.0 15.2
Machinery of Government 13.2 131.4 144.6
Other Income and Funding Adjustments (D) 519.2 232.3 751.5
Total Fiscal Resource Funding (A+B+C+D) 42,268.5 840.6 43,109.1
Total Fiscal Resource Budget allocated (SG Basis) 42,268.5 834.8 43,103.3
Adjustment to reflect HMT Budget Scoring 0.0 6.5 6.5
Total Fiscal Resource Budget allocated 42,267.9 841.3 43,109.2
Unallocated Funding 0.6 -0.6 0.0

a) Additional Fiscal Resource and Capital budget cover provided in the SBR for IFRS16 adjustments has not been reflected in the tables above. This funding is Non-discretionary.

Table 1.7 d: Funding movements - Capital
Capital (£m) Funding Position at ABR Changes at SBR Funding position at SBR
Barnett Funding 4,781.6 114.5 4,896.1
Ringfenced Funding 632.2 0.0 632.2
Capital Borrowing and other* 450.0 -150.0 300.0
Scotland Reserve 24.7 4.9 29.6
City Deals 100.4 -18.5 81.9
Other 1.1 15.9 16.9
Total Capital Funding 5,990.0 -33.2 5,956.7
Total Capital Budget allocated (SG Basis) 5,989.8 -92.4 5,897.4
Adjustment to reflect HMT Budget Scoring 0.0 -52.2 -52.2
Total Fiscal Capital Budget allocated 0.0 -144.6 5,845.2
Unallocated Funding 0.2 111.3 111.5
Table 1.7 e: Funding movements - FTs
FT (£m) Funding Position at ABR Changes at SBR Funding position at SBR
Barnett Funding 185.6 (22.3) 163.3
Scotland Reserve 39.4 5.1 44.5
Other 199.6 (12.0) 187.6
Total FT Funding 424.6 (29.2) 395.4
Total FT Budget allocated 423.6 (33.3) 390.3
Unallocated Funding 1.0 4.0 5.0
Table 1.8 Capital Spending and Net Investment
Accounts Definition Direct Capital Financial Transactions NDPB Capital Capital Grants to Local Authorities Capital Grants to Private Sector
£m £m £m £m £m
Net Investment
NHS Recovery, Health and Social Care 922.2 4.5 4.2 0.0 0.0
Social Justice 74.8 84.6 0.0 92.2 511.1
Wellbeing Economy, Fair Work and Energy 66.5 2.0 284.4 149.1 153.8
Education and Skills 924.7 0.0 104.9 6.0 6.4
Justice and Home Affairs 57.0 0.0 95.0 0.0 7.5
Transport, Net Zero and Just Transition 545.3 16.0 130.4 180.7 1082.2
Rural Affairs, Land Reform and Islands 21.5 (5.4) 19.8 51.0 99.1
Constitution, External Affairs & Culture 0.1 0.0 15.7 0.0 6.1
Deputy First Minister and Finance 7.4 (4.0) 0.0 743.2 39.3
Crown Office and Procurator Fiscal Service 11.3 0.0 0.0 0.0 0.0
Total Scottish Government (Consolidated) 2,630.8 97.7 654.5 1,222.2 1,905.4
Scottish Housing Regulator 0.0 0.0 0.0 0.0 0.0
National Records of Scotland 3.5 0.0 0.0 0.0 0.0
Office of the Scottish Charity Regulator 0.0 0.0 0.0 0.0 0.0
Scottish Courts and Tribunals Service 18.9 0.0 0.0 0.0 0.0
Scottish Fiscal Commission 0.0 0.0 0.0 0.0 0.0
Revenue Scotland 0.5 0.0 0.0 0.0 0.0
Registers of Scotland 6.1 0.0 0.0 0.0 0.0
Environmental Standards Scotland 0.8 0.0 0.0 0.0 0.0
Food Standards Scotland 0.1 0.0 0.0 0.0 0.0
Consumer Scotland 0.0 0.0 0.0 0.0 0.0
Total Scottish Administration 2,660.8 97.7 654.5 1,222.2 1,905.4

Contact

Email: finance.co-ordination@gov.scot

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